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NY J80252

February 11, 2003

CLA-2-94:RR:NC:TA:349 J80252


TARIFF NO.: 9404.90.2000; 9401.90.5000

Ms. Marsha L. Dawson
Graco Children’s Products Inc.
150 Oaklands Boulevard
Exton, PA 19341

RE: The tariff classification of parts of an infant swing seat from China.

Dear Ms. Dawson:

In your letter dated January 20, 2003 you requested a classification ruling.

The instant sample, identified as “Softgoods Package”, consists of various parts (seat cushion, canopy with toys, headrest, seat belt assembly and mesh sides) of a swing seat. The outer shell of the seat cushion is made from 50 percent cotton and 50 percent polyester woven fabric. The shell is stuffed with polypropylene filler. The fabric on side of the seat is printed with an animal motif. The reverse side is white. The edges are finished with a strip of woven fabric. It is contoured to fit the infant swing seat and the back has two hook and loop tabs. A flap is sewn to the back of the top portion. There are two slots and an opening at the bottom through which restraints will presumably protrude. The headrest portion is made from the same material as the seat. It measures approximately 7 x 13 inches. The back features a hook and loop fastener.

The canopy with toys is comprised of a front and back panel and a plastic wire. The panels are made from the same fabric as the seat cushion. The fabric in the front panel is printed with the same design as the seat cushion. The back panel is navy blue and it has a piece of elastic sewn in the center hem. Affixed to the front panel, along the edge of the canopy, are a stuffed toy lion and hippopotamus. The seat belt assembly consists of a crotch strap made from woven textile fabric with webbing and buckles. The mesh sides feature tabs and elastic along one side.

Please note, due to the fact that the shell fabric of the cushion and headrest are to be constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). Additional U.S. Rule of Interpretation 1(d) states that the principles of Section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. The cushion and headrest will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit considerations. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The cushion and headrest may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time.

The applicable subheading for the seat cushion and headrest will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the canopy with toys, seat belt assembly and mesh sides will be 9401.90.5000, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be free.

Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.


Robert B. Swierupski

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